1. This is a notice made under section 91AAK of the Tax Administration Act 1994 of a depreciation determination issued by the Commissioner of Inland Revenue under section 91AAF of that Act.
2. “Determination DEP64: Tax Depreciation Rates General Determination Number 64” sets the economic rates to apply to “LED Screens” that appear in the “Leisure” and “Shop” industry categories and the “Building Fit-out” asset category. It was signed on 6 December 2007, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 1, of February 2008.
3. A copy of the determination may be obtained by writing to the Team Manager, Technical Services (Office of the Chief Tax Counsel), National Office, Inland Revenue, PO Box 2198, Wellington.
GARY DICK, Team Manager, Technical Services (Office of the Chief Tax Counsel).